This study aims to explore the virtual teaching system of engineering cost and build an educational application platform for engineering cost in higher vocational colleges and universities based on BIM + VR virtual simulation technology. This technology can reproduce building construction scenes and processes in the form of complete simulations, show the construction process of solid buildings and various engineering nodes, make the teaching of professional knowledge figurative, improve the efficiency of course teaching and practical training, and realize the perfect combination of science, reality, and virtual teaching.